An Australian Carbon Credit Unit (ACCU) is issued by the Clean Energy Regulator (Regulator) and represents one tonne of carbon dioxide equivalent (tCO2-e) not released into the atmosphere as a result of the activity undertaken by a carbon project. ACCUs are tradeable financial products that can be sold to the Australian Government or to businesses wishing to offset their emissions. There are more than 2,000 ACCU projects registered across Australia.